The Larimer County Budget Explorer helps residents understand various details behind the county budget. The Budget Team includes the Board of County Commissioners, who approve spending limits, authorize new positions, and certify property tax levies each year. The appropriation resolutions and supporting documents they vote to approve make the Adopted Budget.  

Other elected officials and department heads manage and monitor their individual program budget. They meet with the County Manager each year to review programs and determine future levels of funding.  The County Manager is the CEO of Larimer County. State law requires the county manager to submit a Proposed Budget to the County Commissioners by October 15th of every year. The Office of Performance Budget and Strategy coordinates this task.

The three elected county commissioners are John Kefalas, District 1; Kristin Stephens District 2, and Jody Shadduck-McNally, District 3. Other elected officials include Assessor Bob Overbeck, Clerk and Recorder Tina Harris, Coroner Stephen Hanks, District Attorney Gordon McLaughlin, Sheriff John Feyen, Surveyor Tom Donnelly, and Treasurer and Public Trustee Irene Josey. 

January to March the budget process begins. It starts on January with the start of a new fiscal year. A good way to get involved this time of year is to join an advisory board. County staff spends the winter months refining forecasts and tracking changes in state and federal spending. Advisory Boards approve plans and set the financial trajectory of certain county programs.  Click here to join an advisory board.   

April through June preparations for next year's budget begin. Departments prepare requests and capital plans. The commissioners hold public meetings on the budget. Residents can share their budget priorities with a county commissioners at a Community Conversation. Click here to view the Commissioners' Meeting Schedule. From July to September county departments and elected offices prepare their budget requests and capital plans. 

July through September the County Manager meets with every department and elected office to review every line in the budget. Click here to email your budget priorities to the Budget Director. October to December is the time of year where tough decisions must be made. The County Manager's Proposed Budget is released in October. Voters approve or reject ballot questions in November. The County Commissioners formally adopt the budget in December. Click here to register to vote.

The largest county revenue is property taxes. Property taxes are calculated first by County Assessor assigning a market value to each property. The state assembly has set assessment rates for each of those properties. Finally, each district where the property is located collects a mill levy. Click here to lookup specific valuations and taxes owed at specific properties. 

The second largest county revenues is sales taxes. The county sales tax rate is 0.80%. The state sales tax rate is 2.90% The remaining sales tax is paid to municipalities. The following table shows the total combined sales tax rates in different Larimer County jurisdictions.

The following table shows Larimer County expenses for the 2025 Budget by Service Category, department, and program.